House Appropriations Committee Report No. 117-96 includes a provision for GAO to study the state use of COVID-19 relief funding for long-term strategies to improve and support the child care sector. This report examines (1) how selected states used supplemental funding to implement long-term strategies that help address preexisting challenges for families and providers, and (2) how OCC supported states' efforts to address challenges for families and providers using pandemic-related funds. (author abstract)